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Financial statement Text extracted DMAS

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Page 1
Nomor Surat                      049/DMAS/IR-CS/X/2023
Nama Emiten                      PT Puradelta Lestari Tbk.
Kode Emiten                      DMAS
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama      Kegiatan       Lokasi              Tahun          Status          Jumlah Aset         Satuan        Mata   Persentase
                    Usaha                            Komersil        Operasi                                           Uang      (%)
 1    PT         Pembangunan Jl. Tol Jakarta           2002           Aktif                                                      99.9
      Pembangunan perumahan     Cikampek
      Deltamas      dengan     Km.37 Desa
                    proyek     Hegarmukti,
                  berlokasi di Kecamatan
                   Cikarang     Cikarang
                                  Pusat,
                               Kabupaten
                                  Bekasi




 Dokumen ini merupakan dokumen resmi PT Puradelta Lestari Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Puradelta Lestari Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information

Informasi umum                                                                  General information
                                               30 September 2023
Nama entitas                         PT Puradelta Lestari Tbk.                                    Entity name
Penjelasan perubahan nama dari akhir                                    Explanation of change in name from
periode laporan sebelumnya                                                the end of the preceding reporting
                                                                                                         period
Kode entitas                           DMAS                                                        Entity code
Nomor identifikasi entitas             AA707                                     Entity identification number
Industri utama entitas                 Properti / Property                                Entity main industry
Standar akutansi yang dipilih          PSAK                                  Selected accounting standards
Sektor                                 H. Properties & Real Estate                                       Sector
Subsektor                              H1. Properties & Real Estate                                  Subsector
Industri                               H11. Real Estate Management                                     Industry
                                       & Development
Subindustri                            H111. Real Estate Development                               Subindustry
                                       & Management
Informasi pemegang saham               National and Foreign              Controlling shareholder information
pengendali                             Corporation
Jenis entitas                          Local Company - Indonesia                                 Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                           Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                          listed
Apakah merupakan laporan keuangan                                       Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity        of an individual entity or a group of
entitas                                                                                                 entities
Periode penyampaian laporan                                                    Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                          submissions
Tanggal awal periode berjalan          January 01, 2023                              Current period start date
Tanggal akhir periode berjalan         September 30, 2023                             Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                   Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                 Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                               Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                     Description of presentation currency
Kurs konversi pada tanggal pelaporan                                      Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                    presentation currency is other than
                                                                                                         rupiah
Pembulatan yang digunakan dalam                                           Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                      statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit            Type of report on financial statements
Jenis opini auditor                                                                 Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                      Matters disclosed in
pendapat untuk penekanan atas suatu                                      emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                             paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                         Result of review engagement
Opini Hal Audit Utama                                                        Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                               Total Key Audit Matters
Paragraf Hal Audit Utama                                                       Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                         Date of auditor's opinion or result of
laporan review                                                                                   review report
Auditor tahun berjalan                                                                   Current year auditor
Page 3
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                 No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                  concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[2210000] Statement of financial position presented using current and
non-current - Property Industry

Laporan posisi keuangan                                         Statement of financial position
                                    30 September 2023   31 December 2022
Aset                                                                                               Assets
  Aset lancar                                                                           Current assets
     Kas dan setara kas                                                              Cash and cash
                                     948,887,571,523      763,156,464,872
                                                                                         equivalents
      Piutang usaha                                                             Trade receivables
         Piutang usaha pihak                                                  Trade receivables
                                                          130,019,400,000
         berelasi                                                                 related parties
      Persediaan lancar                                                        Current inventories
         Aset real estat lancar                                              Current real estate
                                    3,015,139,471,261   2,668,815,744,864
                                                                                          assets
          Persediaan lancar                                                Current inventories
     Biaya dibayar dimuka                                                 Current prepaid expenses
                                       10,882,753,350      18,052,846,920
     lancar
     Uang muka lancar                                                             Current advances
          Uang muka lancar                                                           Other current
                                     213,170,680,448     179,638,897,523
          lainnya                                                                       advances
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                       34,201,328,523      26,945,343,579
     lancar
     Aset non-keuangan lancar                                             Other current non-financial
                                       22,889,109,273      11,091,022,258
     lainnya                                                                                   assets
     Jumlah aset lancar             4,245,170,914,378   3,797,719,720,016     Total current assets
   Aset tidak lancar                                                               Non-current assets
     Investasi pada ventura                                                    Investments in joint
     bersama dan entitas                                                  ventures and associates
     asosiasi
          Investasi pada entitas                                             Investments in joint
                                     173,757,388,764     276,557,586,841
          ventura bersama                                                                ventures
     Persediaan tidak lancar                                               Non-current inventories
          Aset real estat tidak                                           Non-current real estate
                                    1,776,261,361,122   2,005,657,027,992
          lancar                                                                            assets
     Properti investasi              170,059,042,959      164,899,506,847     Investment properties
     Aset tetap                                                                  Property, plant, and
                                     397,200,298,090      378,385,478,630
                                                                                           equipment
       Aset tidak lancar                                                           Other non-current
                                        1,840,387,202         194,868,819
       non-keuangan lainnya                                                      non-financial assets
       Jumlah aset tidak lancar     2,519,118,478,137   2,825,694,469,129 Total non-current assets
   Jumlah aset                      6,764,289,392,515   6,623,414,189,145                   Total assets
Liabilitas dan ekuitas                                                                Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                               Trade payables
                                       44,814,549,311      10,710,907,313
              ketiga                                                              third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                             Other payables
                                       17,293,631,664       7,560,476,483
              ketiga                                                              third parties
          Uang muka                                                          Current advances
          pelanggan jangka                                                      from customers
          pendek
              Uang muka                                                      Current advances
              pelanggan jangka                                                 from customers
Page 5
         pendek pihak           502,977,837,845     300,213,913,921           third parties
         ketiga
         Uang muka                                                     Current advances
         pelanggan jangka                                                from customers
                                 97,352,311,239     362,992,920,599
         pendek pihak                                                      related parties
         berelasi
      Liabilitas keuangan                                           Other current financial
                                    578,011,200                    0
      jangka pendek lainnya                                                       liabilities
      Beban akrual jangka                                                 Current accrued
                                    445,745,330       1,448,069,472
      pendek                                                                    expenses
      Utang pajak                18,710,428,662      16,446,403,747        Taxes payable
      Uang jaminan jangka                                                Current deposits
                                 63,141,220,710      42,609,164,308
      pendek
      Pendapatan diterima                                                 Current unearned
                                 54,023,075,864      46,663,789,690
      dimuka jangka pendek                                                          revenue
      Jumlah liabilitas                                                       Total current
                                799,336,811,825     788,645,645,533
      jangka pendek                                                               liabilities
  Liabilitas jangka                                                      Non-current liabilities
  panjang
      Uang muka                                                                  Non-current
      pelanggan jangka                                                        advances from
      panjang                                                                     customers
         Uang muka                                                             Non-current
         pelanggan jangka                                                  advances from
                                 75,631,211,085      80,763,077,786
         panjang pihak                                                    customers third
         ketiga                                                                     parties
      Kewajiban imbalan                                                             Long-term
      pasca kerja jangka         38,508,871,228      29,356,544,741         post-employment
      panjang                                                              benefit obligations
      Liabilitas keuangan                                                  Other non-current
                                    503,090,581
      jangka panjang lainnya                                                financial liabilities
      Jumlah liabilitas                                                   Total non-current
                                114,643,172,894     110,119,622,527
      jangka panjang                                                                liabilities
  Jumlah liabilitas             913,979,984,719     898,765,268,060              Total liabilities
Ekuitas                                                                                          Equity
  Ekuitas yang                                                            Equity attributable to
  diatribusikan kepada                                                 equity owners of parent
  pemilik entitas induk                                                                        entity
      Saham biasa              4,819,811,110,000   4,819,811,110,000          Common stocks
      Tambahan modal                                                        Additional paid-in
                                379,730,372,583     379,730,372,583
      disetor                                                                            capital
      Saldo laba                                                         Retained earnings
      (akumulasi kerugian)                                                             (deficit)
         Saldo laba yang                                                      Appropriated
         telah ditentukan        15,000,000,000      13,000,000,000     retained earnings
         penggunaannya
         Saldo laba yang                                                  Unappropriated
         belum ditentukan       632,412,393,164     508,942,001,194     retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                           attributable to equity
                               5,846,953,875,747   5,721,483,483,777
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                                  3,355,532,049        3,165,437,308
   non-pengendali
   Jumlah ekuitas              5,850,309,407,796   5,724,648,921,085                 Total equity
Jumlah liabilitas dan                                                   Total liabilities and equity
                               6,764,289,392,515   6,623,414,189,145
ekuitas
Page 6
[2311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Property Industry

Laporan laba rugi dan penghasilan                           Statement of profit or loss and other
komprehensif lain                                                       comprehensive income
                                     30 September 2023     30 September 2022
Penjualan dan pendapatan                                                                       Sales and revenue
                                       983,602,049,404     1,256,219,929,012
usaha
Beban pokok penjualan dan                                                              Cost of sales and revenue
                                     ( 306,276,341,895 )   ( 374,340,124,421 )
pendapatan
Jumlah laba bruto                       677,325,707,509       881,879,804,591                  Total gross profit
Beban penjualan                       ( 40,873,117,067 )    ( 32,350,162,091 )                   Selling expenses
Beban umum dan administrasi                                                           General and administrative
                                      ( 87,941,617,073 )    ( 87,149,570,030 )
                                                                                                         expenses
Pendapatan keuangan                      26,495,401,248        16,054,365,718                     Finance income
Beban bunga dan keuangan              ( 27,960,913,368 )    ( 40,583,826,443 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                       Gains (losses) on changes in
                                         ( 824,387,311 )         830,211,666
kurs mata uang asing                                                                      foreign exchange rates
Bagian atas laba (rugi) entitas                                                      Share of profit (loss) of joint
ventura bersama yang dicatat              2,792,458,154         1,479,704,631       ventures accounted for using
menggunakan metode ekuitas                                                                          equity method
Beban lainnya                         ( 27,878,696,416 )    ( 31,631,951,537 )                    Other expenses
Keuntungan (kerugian) lainnya           111,668,545,866        77,131,263,924                Other gains (losses)
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                       632,803,381,542       785,659,840,429
pajak penghasilan
Pendapatan (beban) pajak              ( 24,030,468,000 )    ( 17,313,704,320 )          Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                       Total profit (loss) from
                                       608,772,913,542       768,346,136,109
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                     608,772,913,542       768,346,136,109                 Total profit (loss)
Pendapatan komprehensif                                                       Other comprehensive income,
lainnya, setelah pajak                                                                                  after tax
    Pendapatan komprehensif                                                         Other comprehensive
    lainnya yang tidak akan                                                       income that will not be
    direklasifikasi ke laba rugi,                                                 reclassified to profit or
    setelah pajak                                                                             loss, after tax
        Pendapatan komprehensif                                                  Other comprehensive
        lainnya atas pengukuran                                                                income for
        kembali kewajiban                ( 651,745,831 )                     remeasurement of defined
        manfaat pasti, setelah                                               benefit obligation, after tax
        pajak
    Jumlah pendapatan                                                            Total other comprehensive
    komprehensif lainnya,                ( 651,745,831 )                                   income, after tax
    setelah pajak
Jumlah laba rugi komprehensif          608,121,167,711       768,346,136,109     Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                       608,103,272,930       767,588,815,922
    diatribusikan ke entitas induk                                                                 parent entity
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
    diatribusikan ke kepentingan           669,640,612           757,320,187         non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                             Comprehensive income
dapat diatribusikan                                                                               attributable to
    Laba rugi komprehensif yang                                                       Comprehensive income
    dapat diatribusikan ke entitas     607,451,502,970       767,588,815,922      attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                       Comprehensive income
Page 7
  dapat diatribusikan ke        669,664,741   757,320,187 attributable to non-controlling
  kepentingan non-pengendali                                                    interests
Laba (rugi) per saham                                           Earnings (loss) per share
  Laba per saham dasar                                       Basic earnings per share
  diatribusikan kepada                                            attributable to equity
  pemilik entitas induk                                   owners of the parent entity
      Laba (rugi) per saham                                Basic earnings (loss) per
      dasar dari operasi yang         12.62         15.93      share from continuing
      dilanjutkan                                                          operations
Page 8
[2410000] Statement of changes in equity - Property Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                              Statement of changes in equity
                                                                                          Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                         Kepentingan
                                          Saham biasa        Tambahan modal disetor            ditentukan               ditentukan          diatribusikan kepada                                      Ekuitas
                                                                                                                                                                        non-pengendali
                                                                                            penggunaannya            penggunaannya              entitas induk
                                                                                          Appropriated retained   Unappropriated retained   Equity attributable to
                                          Common stocks      Additional paid-in capital                                                                              Non-controlling interests        Equity
                                                                                                 earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                                 Balance before restatement at beginning of
                                         4,819,811,110,000       379,730,372,583              13,000,000,000          508,942,001,194        5,721,483,483,777             3,165,437,308         5,724,648,921,085
  kembali                                                                                                                                                                                                                                                    period
  Posisi ekuitas, awal periode           4,819,811,110,000       379,730,372,583              13,000,000,000         508,942,001,194         5,721,483,483,777             3,165,437,308         5,724,648,921,085     Equity position, beginning of the period
  Laba (rugi)                                                                                                        608,103,272,930           608,103,272,930               669,640,612           608,772,913,542                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                                      ( 651,769,960 )          ( 651,769,960 )                   24,129            ( 651,745,831 )                 Other comprehensive income
  Pembentukan cadangan umum                                                                    2,000,000,000         ( 2,000,000,000 )                                                                                             Allocation for general reserves
  Distribusi dividen kas                                                                                          ( 481,981,111,000 )       ( 481,981,111,000 )                                  ( 481,981,111,000 )               Distributions of cash dividends
  Transaksi ekuitas lainnya                                                                                                                                               ( 479,570,000 )            ( 479,570,000 )                     Other equity transactions
  Posisi ekuitas, akhir periode          4,819,811,110,000       379,730,372,583              15,000,000,000          632,412,393,164        5,846,953,875,747             3,355,532,049          5,850,309,407,796          Equity position, end of the period
Page 9
[2410000] Statement of changes in equity - Property Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                              Statement of changes in equity
                                                                                          Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                         Kepentingan
                                          Saham biasa        Tambahan modal disetor            ditentukan               ditentukan          diatribusikan kepada                                      Ekuitas
                                                                                                                                                                        non-pengendali
                                                                                            penggunaannya            penggunaannya              entitas induk
                                                                                          Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks       Additional paid-in capital                                                                              Non-controlling interests        Equity
                                                                                                 earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                                 Balance before restatement at beginning of
                                         4,819,811,110,000       379,730,372,583              11,000,000,000          137,637,322,328        5,348,178,804,911             2,994,375,769         5,351,173,180,680
  kembali                                                                                                                                                                                                                                                    period
  Posisi ekuitas, awal periode           4,819,811,110,000       379,730,372,583              11,000,000,000         137,637,322,328         5,348,178,804,911             2,994,375,769         5,351,173,180,680     Equity position, beginning of the period
  Laba (rugi)                                                                                                        767,588,815,922           767,588,815,922               757,320,187           768,346,136,109                                     Profit (loss)
  Pembentukan cadangan umum                                                                    2,000,000,000         ( 2,000,000,000 )                                                                                             Allocation for general reserves
  Distribusi dividen kas                                                                                          ( 120,495,277,750 )       ( 120,495,277,750 )                                  ( 120,495,277,750 )               Distributions of cash dividends
  Transaksi ekuitas lainnya                                                                                                                                               ( 121,520,000 )            ( 121,520,000 )                     Other equity transactions
  Posisi ekuitas, akhir periode          4,819,811,110,000       379,730,372,583              13,000,000,000          782,730,860,500        5,995,272,343,083             3,630,175,956          5,998,902,519,039          Equity position, end of the period
Page 10
[2510000] Statement of cash flows, direct method - Property Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                  1,376,075,948,420     1,468,958,703,782
       pelanggan
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran gaji dan                                                   Payments for salaries and
                                   ( 46,725,224,469 )     ( 47,241,438,301 )
       tunjangan                                                                           allowances
       Pembayaran kepada                                                      Payments to contractors
                                  ( 418,781,767,818 )   ( 399,575,662,575 )
       kontraktor
       Pembayaran kas lainnya                                                 Other cash payments for
                                  ( 175,849,192,282 )   ( 159,312,325,106 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                    734,719,763,851        862,829,277,800
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                   ( 35,814,151,495 )    ( 58,422,391,477 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas      ( 32,261,466,000 )    ( 22,003,000,000 )       from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                    666,644,146,356       782,403,886,323
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                             activities
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                                          ( 3,454,832,700 )
   properti investasi                                                                investment properties
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                                               978,300,000
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                   ( 24,655,594,891 )    ( 54,328,815,346 )
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
   kepemilikan pada entitas                              ( 49,882,000,000 )      interests in joint ventures
   ventura bersama
   Penerimaan bunga dari                                                            Interests received from
                                     26,203,236,186         15,871,842,068
   aktivitas investasi                                                                   investing activities
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                       1,547,641,295     ( 90,815,505,978 )
   (digunakan untuk) aktivitas                                                         investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                           activities
   Penerimaan liabilitas sewa                                                Proceeds from finance lease
                                                            ( 720,290,880 )
   pembiayaan                                                                                    liabilities
   Pembayaran dividen dari                                                  Dividends paid from financing
                                  ( 481,981,111,000 )   ( 120,495,277,750 )
   aktivitas pendanaan                                                                           activities
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas         ( 479,570,000 )       ( 121,520,000 )       from financing activities
   pendanaan
   Jumlah arus kas bersih                                                            Total net cash flows
Page 11
   yang diperoleh dari           ( 482,460,681,000 )   ( 121,337,088,630 )     received from (used in)
   (digunakan untuk) aktivitas                                                     financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                   185,731,106,651       570,251,291,715
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                   763,156,464,872       598,937,798,447
awal periode                                                                flows, beginning of the period
Efek perubahan nilai kurs pada                                           Effect of exchange rate changes
                                                             830,211,666
kas dan setara kas                                                          on cash and cash equivalents
Kas dan setara kas arus kas,                                                 Cash and cash equivalents
                                   948,887,571,523     1,170,019,301,828
akhir periode                                                             cash flows, end of the period
Page 12
[2610000] Explanation for Significant Accounting Policy - Property Industry


Kebijakan akuntansi signifikan                                                                                                                     Significant accounting policies
                                                                                30 September 2023
Dasar penyusunan laporan keuangan   The consolidated financial statements have been prepared and presented in accordance with                   Basis of preparation of consolidated financial
konsolidasian                       Indonesian Financial Accounting Standards (SAK), which comprise the statements and interpretations                                            statements
                                    issued by the Board of Financial Accounting Standards of the Institute of Indonesia Chartered
                                    Accountants and OJK Regulation No. VIII.G.7 regarding Presentation and Disclosures of Public
                                    Companies Financial Statements. Such consolidated financial statements are an English translation of
                                    the Groups statutory report in Indonesia.
Prinsip-prinsip konsolidasi         The consolidated financial statements incorporate the financial statements of the Company and its                             Principles of consolidation
                                    subsidiary (the Group).




Kas dan setara kas                  Cash consists of cash on hand and in banks. Cash equivalents are short-term, highly liquid                                    Cash and cash equivalents
                                    investments that are readily convertible to known amounts of cash with original maturities of three (3)
                                    months or less from the date of placements, and which are not used as collateral and are not restricted.




Persediaan                          Inventories consist of land and buildings (houses and shophouses) ready for sale, land under                                                  Inventories
                                    development and land for development which are stated at cost or net realizable value, whichever is
                                    lower.




Properti investasi                  Investment properties, except land, are measured at cost including transaction costs, less accumulated                               Investment property
                                    depreciation and any impairment in value. Land is not depreciated and is stated at cost less any
                                    impairment in value. The carrying amount includes the cost of replacing part of an existing investment
                                    property at the time that cost is incurred if the recognition criteria are met; and excludes the costs of
                                    day-to-day servicing of an investment property.

Aset tetap                          Property, plant and equipment, except land, are carried at cost, excluding day to day servicing, less                                        Fixed assets
                                    accumulated depreciation and any impairment in value. Land is not depreciated and is stated at cost
                                    less any impairment in value.




Penurunan nilai aset nonkeuangan    The Group assesses at each annual reporting period whether there is an indication that an asset may                   Impairment of non-financial assets
Page 13
                                 be impaired. If any such indication exists, or when annual impairment testing for an asset is required,
                                 the Group makes an estimate of the asset s recoverable amount.



Pengakuan pendapatan dan beban   The Group has applied PSAK No. 72                                                                          Revenue and expense recognition




Pajak penghasilan                Current tax expense is determined based on the taxable income for the year computed using prevailing                         Income taxes
                                 tax rates. Deferred tax is provided using the liability method on temporary differences between the tax
                                 bases of assets and liabilities and their carrying amounts for financial reporting purposes at the
                                 reporting date.



Imbalan kerja karyawan           Short-term employee benefits are recognized at its undiscounted amount as a liability, after deducting                   Employee benefits
                                 any amount already paid, in the consolidated statement of financial position and as an expense in profit
                                 or loss. After October 17, 2022, long-term employee benefits liability represents post-employment
                                 benefits, funded defined-benefit plans through a certain pension fund which amounts are determined
                                 based on years of service and salaries of the employees at the time of pension and calculated using
                                 the Projected Unit Credit.
Page 14
[2611000] Notes to the financial statements - Property, Plant, and Equipement - Property Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap           Pengurangan aset tetap         Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,   Disposals in property, plant,     Property, plant, and
                                                      equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung              7,662,320,540                                                                               7,662,320,540            Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                               Building and leasehold
                         dimiliki langsung                  156,936,480,161                                                                             156,936,480,161            improvement, directly
                                                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                            198,549,035,836               137,154,474,500                                               335,703,510,336
                         dimiliki langsung                                                                                                                                                directly owned
                         Perabot dan peralatan                                                                                                                                       Furniture and office
                                                              25,420,850,243                 2,617,259,878                                                28,038,110,121
                         kantor, dimiliki langsung                                                                                                                             equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                              24,841,700,675                10,472,361,835                                                35,314,062,510
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                  413,410,387,455               150,244,096,213                                               563,654,483,668                  Directly owned
                         Mesin dan alat berat,                                                                                                                                     Machinery and heavy
                         dalam penyelesaian                 122,982,010,900                 27,074,869,780            ( 137,154,474,500 )                 12,902,406,180        equipment, assets under
                                                                                                                                                                                             construction
                         Aset dalam penyelesaian                                                                                                                                           Assets under
                                                            122,982,010,900                 27,074,869,780            ( 137,154,474,500 )                 12,902,406,180
                                                                                                                                                                                           construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                            536,392,398,355               177,318,965,993             ( 137,154,474,500 )               576,556,889,848
                                                                                                                                                                                              equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                               Building and leasehold         Carrying amount,
                         dimiliki langsung                    45,971,764,031                 5,996,801,792                                                51,968,565,823           improvement, directly accumulated depreciation
                                                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                              73,418,537,641                11,917,161,728                                                85,335,699,369
                         dimiliki langsung                                                                                                                                                directly owned
                         Perabot dan peralatan                                                                                                                                       Furniture and office
                                                              22,995,973,625                 1,434,854,427                                                24,430,828,052
                         kantor, dimiliki langsung                                                                                                                             equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                              15,620,644,428                 2,000,854,086                                                17,621,498,514
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                  158,006,919,725                 21,349,672,033                                              179,356,591,758                  Directly owned
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                            158,006,919,725                 21,349,672,033                                              179,356,591,758
                                                                                                                                                                                              equipment
Nilai perolehan          Aset tetap                                                                                                                                                 Property, plant, and          Carrying amount
Page 15
378,385,478,630   397,200,298,090   equipment
Page 16
[2611000] Notes to the financial statements - Property, Plant, and Equipement - Property Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                        Property, plant, and equipment
                                                        Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                           Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                       equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung               7,662,320,540                                                                          7,662,320,540           Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                          Building and leasehold
                         dimiliki langsung                    156,936,480,161                                                                       156,936,480,161           improvement, directly
                                                                                                                                                                                              owned
                         Mesin dan peralatan,                                                                                                                             Machinery and equipment,
                                                              198,549,035,836                                                                       198,549,035,836
                         dimiliki langsung                                                                                                                                           directly owned
                         Perabot dan peralatan                                                                                                                                  Furniture and office
                                                               24,674,621,413                    746,228,830                                         25,420,850,243
                         kantor, dimiliki langsung                                                                                                                        equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                  Motor vehicle, directly
                                                               22,358,504,954                 5,193,144,056             ( 2,709,948,335 )            24,841,700,675
                         dimiliki langsung                                                                                                                                                    owned
                         Dimiliki langsung                    410,180,962,904                 5,939,372,886             ( 2,709,948,335 )           413,410,387,455                 Directly owned
                         Mesin dan alat berat, dalam                                                                                                                          Machinery and heavy
                         penyelesaian                          37,541,115,000                85,440,895,900                                         122,982,010,900        equipment, assets under
                                                                                                                                                                                        construction
                         Aset dalam penyelesaian                                                                                                                                      Assets under
                                                               37,541,115,000                85,440,895,900                                         122,982,010,900
                                                                                                                                                                                      construction
                         Aset tetap                                                                                                                                            Property, plant, and
                                                              447,722,077,904                91,380,268,786             ( 2,709,948,335 )           536,392,398,355
                                                                                                                                                                                         equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                          Building and leasehold         Carrying amount,
                         dimiliki langsung                     37,976,028,309                 7,995,735,722                                          45,971,764,031           improvement, directly accumulated depreciation
                                                                                                                                                                                              owned
                         Mesin dan peralatan,                                                                                                                             Machinery and equipment,
                                                               63,473,223,651                 9,945,313,990                                          73,418,537,641
                         dimiliki langsung                                                                                                                                           directly owned
                         Perabot dan peralatan                                                                                                                                  Furniture and office
                                                               21,078,291,469                 1,917,682,156                                          22,995,973,625
                         kantor, dimiliki langsung                                                                                                                        equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                  Motor vehicle, directly
                                                               16,403,402,612                 1,863,065,152             ( 2,645,823,336 )            15,620,644,428
                         dimiliki langsung                                                                                                                                                    owned
                         Dimiliki langsung                    138,930,946,041                21,721,797,020             ( 2,645,823,336 )           158,006,919,725                 Directly owned
                         Aset tetap                                                                                                                                            Property, plant, and
                                                              138,930,946,041                21,721,797,020             ( 2,645,823,336 )           158,006,919,725
                                                                                                                                                                                         equipment
Nilai perolehan          Aset tetap                                                                                                                                            Property, plant, and          Carrying amount
Page 17
308,791,131,863   378,385,478,630   equipment
Page 18
[2611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Property Industry


Pengungkapan                                                                                                                                                               Disclosure
                                                                                  30 September 2023
Pengungkapan catatan atas aset tetap   Certain vehicles and building are insured with PT Asuransi Sinar Mas (ASM), a related party (Note 40),   Disclosure of notes for property, plant and
                                       for Rp 218,061,997,836 and US$ 13,782,656 and Rp 214,916,491,836 and US$ 13,782,656 against                                              equipment
                                       risks of fire, damages, theft and other possible risks as of September 30, 2023 and December 31,
                                       2022. Management believes that the insurance coverages are adequate to cover possible losses on
                                       the assets insured. As of September 30, 2023 and December 31, 2022, the estimated fair value of
                                       property, plant and equipment consisting of water treatment plant (WTP), waste water treatment plant
                                       (WWTP), land and building amounting to Rp 433,116,030,000 was based on reports of KJPP Jimmy
                                       Prasetyo & Rekan, independent appraisers, dated February 3, 2023 (Note 24).
Page 19
[2616100] Disclosure of Notes to the financial statements - Revenue - Property Industry


Pengungkapan                                                                                                                                        Disclosure
                                                                               30 September 2023
Pengungkapan catatan atas pendapatan   For the nine-month periods ended September 30, 2023 and 2022, the Group recognized finance   Disclosure of notes for revenue
                                       income from contract with customers amounting to Rp 32,064,357,694 and Rp 11,645,629,839,
                                       respectively.
Page 20
[2617000] Notes to the financial statements - Revenue By Type - Property
Industry

Catatan untuk tipe pendapatan                                        Notes for revenue by type

                                            30 September         30 September
                                                2023                 2022

                       Nama produk            Penjualan dan        Penjualan dan
                        atau jasa           pendapatan usaha     pendapatan usaha
                       Service or product
                                             Sales and revenue    Sales and revenue
                             name
Pendapatan dari jasa 1 Hotel                   10,047,779,200         7,097,825,061   Service revenue 1
Pendapatan dari jasa                           10,047,779,200         7,097,825,061    Service revenue
Pendapatan dari                                                                       Product revenue 1
                       Industri               736,124,722,831     1,031,937,086,393
produk 1
Pendapatan dari                                                                       Product revenue 2
                       Perumahan              181,894,385,446        32,839,376,363
produk 2
Pendapatan dari                                                                       Product revenue 3
                       Komersial               45,076,672,273       176,356,182,203
produk 3
Pendapatan dari                                                                       Product revenue 4
                       Rental                  10,458,489,654         7,989,458,992
produk 4
Pendapatan dari                                                                       Product revenue
                                              973,554,270,204     1,249,122,103,951
produk
Tipe pendapatan                               983,602,049,404     1,256,219,929,012    Type of revenue
Page 21
[2630000] Notes to the financial statements - Inventories - Property Industry

Catatan atas persediaan                                                      Notes for inventories
                                    30 September 2023   31 December 2022
     Persediaan Tanah Dalam                                                  Land under development
                                    2,999,825,835,871   2,653,419,851,131
     Pengembangan                                                                            inventory
     Persediaan Tanah Belum                                                        Undeveloped land
                                    1,776,261,361,122   2,005,657,027,992
     Dikembangkan                                                                            inventory
     Bangunan siap jual                15,313,635,390     15,395,893,733    Building available for sale
     Aset real estat kotor                                                        Real estate assets,
                                    4,791,400,832,383   4,674,472,772,856
                                                                                                 gross
     Aset real estat                4,791,400,832,383   4,674,472,772,856         Real estate assets
     Aset real estat lancar         3,015,139,471,261   2,668,815,744,864   Current real estate assets
     Aset real estat tidak lancar                                             Non-current real estate
                                    1,776,261,361,122   2,005,657,027,992
                                                                                                assets
Page 22
[2632000] Disclosure of Notes to the financial statements - Inventories - Property Industry


Pengungkapan                                                                                                                                                     Disclosure
                                                                                 30 September 2023
Pengungkapan catatan atas persediaan   Total inventories ready for sale as of September 30, 2023 and December 31, 2022 and which already      Disclosure of notes for inventories
                                       have sales and purchase contracts but were not yet recognized as sales represent 11? of the total
                                       inventories. The Group has land under development located in Cikarang (West Java) with total area of
                                       6,712,033 and 6,645,684 square meters as of September 30, 2023 and December 31, 2022,
                                       respectively.
Page 23
[2670000] Notes to the financial statements - Cost of Good Sold - Property
Industry

Beban pokok penjualan                                                Cost of good sold
                            30 September 2023   30 September 2022
Beban pokok pendapatan                                                 Other cost of goods sold
                             306,276,341,895     374,340,124,421
lainnya
Beban pokok penjualan dan                                           Cost of sales and revenue
                             306,276,341,895     374,340,124,421
pendapatan
Page 24
[2671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Property Industry


Pengungkapan                                                                                                                                                          Disclosure
                                                                                  30 September 2023
Pengungkapan catatan atas beban pokok   There are no purchases and/or payments to a certain party that exceeded 10? of the total revenues   Disclosure of notes for cost of goods sold
penjualan
Page 25
[2691000a] Notes to the financial statements - Long-Term Bank Loans - Property Industry
Page 26
[2691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Property Industry
Page 27
[2692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Property Industry
Page 28
[2693000] Notes to the financial statements - Short-Term Bank Loans - Property Industry
Page 29
[2693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Property Industry
Page 30
[2696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Property Industry

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